(5) Mrs D is a widow who has been operating a furniture shop on a cash basis in Harare for many years. Due to the increases in supplier prices she has now decided to start selling the furniture on credit terms extending over two to three years. She has now made sales amounting to $10 000 and she estimates her profit to be more than $5 000. She vaguely remembers that she is taxable on all profit made in any year. She wants to know whether or not there is tax relief available since she will only receive the bulk of her income in future tax years.